This is most certainly the final design of the E60 M5. Noice the M-specific mirrors, different coloured wheels and a revised trunk.

Notice that the trunk is different from the regular E60 5-series. The keyhole is gone / hidden. This could be for aerodynamic reasons. Take note that the panel between the rearlights and behind the numberplate was also different on the E34 generation of the BMW M5, black inserts, which very well be for aerodynamic reasons as well. It is nice that you can spot both differences and common denominators between many generations of the BMW M5.

Interestingly about the same view on the engine as the other spypics of the M5 on the Internet, but this is in a considerable higher resolution and quality. I wonder what kind of logo there is on the right side next to the M-logo? Could it be a V-10 symbol? Or 40 valve?

My guess would be that the M5 have carbon-inserts on the M5-specific mirrors. It could however be something completely different, this is just a guess. A drop shape form is the most aerodynamic form and I see some resemblence to that on the M5-specific mirrors. Also notice that these wheels are lighte coloured than the "Concept M5" which had a darker colour. Could this maybe be a user option, to choose between light / dark wheels? I know BMW M representatives mentioned somethign about a "user option" when it came to the wheels. Could be different tyres, wheels or colour.

As always with BMW, the mirrors look very good but is very functional as well. Maybe this car is ready and registred, since it is not a temporarey plate.

High res pics:

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